The neck and back of an individual, in particular a child, is not strong enough to hold the individual's head in a position to prevent damage to the head during vehicle accidents or sudden vehicle stops. While many current vehicle seats are provided with head restraints to protect an adult occupant of the seat from rearward motion during an accident, the seats do not include restraints to afford the occupant protection from side impacts. This is also true for child safety seats. While the child safety seat affords some protection from side impacts, it is not sufficient to prevent neck, back and other bodily injuries. Current child safety seats afford little or no protection for the child's entire body from side impacts. Physically handicapped individuals are also susceptible to head and body injuries which may occur in vehicle collisions or sudden stops and will benefit from the present invention.